Direct Sales Point of Sale Mapping

The mapping for Direct Sales relates to the Point of Sale transaction: Direct Ship. This transaction handles the direct shipments of goods between a supplier and your customer that your company arranges. Since your business isn't responsible for handling either the inventory or delivery for these transactions the mapping and ledger entries needed are a bit different from standard sales. The mapping listed for Direct Sales is only used when invoicing (Payables).

*Indicates the type of entry, either debit or credit. The + or - indicates whether the debit or credit represents and increase or decrease for the specific class of account (asset, liability, income, etc.).

63. A/R Charges (Asset)

This asset account is used for recording a change in receivables due to the invoicing of a Direct Ship order. The balance of the designated asset account is increased by a debit entry.

64. Deposits (Liability)

This liability account is reduced (debited) when a Direct Ship that holds a deposit is invoiced. It is not affected when a deposit is received, however. Normal Sales and Misc. Payments mapping is used for deposits received. For this reason, occasional manual adjustments to the deposit accounts will be necessary in cases when a separate deposit account is used for direct order deposits.

65. Direct Sales Income (Income)

This account records the income from Direct Ship invoicing. Income is recorded at time of invoicing only, not by any deposits.

66. Direct Sales Tax (Liability)

This records any sales tax collected as a result of Direct Ship invoicing.

67. Direct Cost of Sales (COGS)

This records the cost of sales from the Direct Ship invoice. The amount is not based on the costs from the purchase order or direct ship items directly but from the amount invoiced in Payables when paying the vendor.

68. Direct A/P Accruals (Liability)

The purchase order linked with a Direct Ship order is never received into inventory; therefore, normal accrual entries are never generated by receiving. For this reason, a separate "accrual" account is suggested for handling direct sales to separate them from normal inventory purchases (this is done to prevent direct sales from getting get mixed in with normal accruals making balancing the standard accrual account more difficult). This same account is used when the direct ship purchase order is invoiced in Payables which is offset by the Point of Sale system journal created by invoicing.

69. Direct Adjustment Sales (Income)

This account is used for adjustments added to the Direct Ship customer order. Adjustments generate a credit entry that increases the balance of the designated income account.